Decree No. 15/2005/L-CTN announces the Export Tax, Import Tax Law of the Socialist Republic of Vietnam, which was passed by the National Assembly on June 14, 2005.
Các điểm cốt lõi
- The Law applies to organizations and individuals participating in export and import activities, prescribing tax rates, tax amounts, declaration procedures, and tax payment.
- The taxable objects are goods for export and import as prescribed by the Law.
- Tax rates are applied to different types of goods, specifically detailed in the tariff schedule.
- Taxpayers must declare and pay taxes according to the deadlines stipulated by the Law.
- Violations of export and import tax regulations may be subject to administrative penalties.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Establishes a legal basis for managing international trade activities, enhancing the effectiveness of state management.
- Negative impact: May impose a tax cost burden on export-import enterprises.
❓ Câu hỏi thường gặp
What are the tax rates applicable to exported and imported goods?
The tax rates are specified in the tariff schedule and will be announced after the Law comes into effect. Rates vary depending on the type of goods.
How should taxpayers declare and pay taxes?
Taxpayers must declare and pay taxes according to the deadlines stipulated by the Law. Specific information on procedures will be detailed in guiding documents.
Will violations of export and import tax regulations be penalized?
Yes, violations of export and import tax regulations may be subject to administrative penalties as prescribed by the Law.
When does this Law take effect?
The Export Tax, Import Tax Law was passed on June 14, 2005, and will come into effect at the time specified in the Law.
Which organizations and individuals must comply with this Law?
The Law applies to organizations and individuals participating in export and import activities as prescribed by the Law.
Toàn văn
ORDER OF THE STATE PRESIDENT
Regarding the promulgation of the Law
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIET NAM
On the basis of Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, Session 10, Term X;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Legislative Regulatory Documents;
NOW PROMULGATES:
Law on Export Tax and Import Tax.
Passed by the National Assembly of the Socialist Republic of Vietnam, 11th Term, 7th Session, on June 14, 2005./.
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